# Definition of the Term Significant Deficiency
> **US Securities and Exchange Commission** · Final rule. · Published 2007-08-09 · Effective 2007-09-10 · 72 FR 44924
## Document
- **Document number:** E7-15556
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 72 FR 44924
- **CFR reference:** 17 CFR 210
- **Publication date:** 2007-08-09
- **Effective date:** 2007-09-10
- **Docket:** Release Nos. 33-8829
## Abstract

We are defining the term "significant deficiency" for purposes of the Commission's rules implementing Section 302 and Section 404 of the Sarbanes-Oxley Act of 2002.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/08/09/E7-15556/definition-of-the-term-significant-deficiency)
---
*AI Analytics · CC0 1.0*